관리통제시스템, 결과-지향적 문화 및 조직성과간의 관계

목차 (Table of Contents)

• 요약
• Ⅰ. 서론
• Ⅱ. 선행연구 및 가설의 설정
• Ⅲ. 연구의 설계
• Ⅳ. 실증분석
• Ⅴ. 결론
• 참고문헌
• Abstract

참고문헌 (Reference)

1 박경원, "최고경영진의 성과측정시스템 이용방식이 경영성과에 미치는 효과" 한국회계학회 17 (17): 291-323, 2008

2 윤재희, "조직문화와 조직성과간의 관계에서 PMS 이용과 조직학습의 매개효과에 관한 연구：공공기관을 중심으로" 대한회계학회 17 (17): 139-175, 2012

3 정순여, "정부투자기관의 BSC도입 및 결과활용이 조직성과에 미치는 영향" 대한경영학회 23 (23): 1047-1066, 2010

4 김봉기, "전략성과측정시스템의 통합적인 정보특성과 경쟁성과 간의 관계에서 조직학습의 역할에 관한 연구" 대한경영학회 23 (23): 1313-1331, 2010

5 반혜정, "기업지배구조에 따른 관리통제시스템의 이용과 기업성과" 대한경영학회 25 (25): 269-289, 2012

6 박경원, "공공부문의 성과관리가 성과측정시스템의 이용과 조직성과에 미치는 효과 - 전국 세무관서를 중심으로 -" 대한경영학회 24 (24): 2963-2985, 2011

7 김달곤, "경영전략과 성과측정시스템 이용, 조직학습간의 관계" 대한경영학회 22 (22): 2545-2563, 2009

8 Bevan, G., "What's measured is what matters : targets and gaming in the English public health care system" 84 : 517-538, 2006

9 Propper, C., "The use and usefulness of performance measures in the public sector" 19 : 250-267, 2003

10 Abernethy, M. A., "The role of budgets in organizations facing strategic change: an exploratory study" 24 : 189-204, 1999

11 Van Thiel, S., "The performance paradox in the public sector" 25 : 267-281, 2002

12 Hood, C., "The middle aging of new public management : into the age of paradox?" 14 : 267-282, 2004

13 Dewatripont, M., "The economics of career concerns, part II : application to missions and accountability of government agencies" 66 : 199-217, 1999

14 Jacobs, K., "The decentralization debate and accounting controls in the New Zealand public sector" 13 : 331-343, 1997

15 Hoque, Z., "Securing institutional legitimacy or organizational effectiveness? A case examining the impact of public sector reform initiatives in an Australian local authority" 18 : 367-382, 2005

16 Van Helden, G. J., "Researching public sector transformation: the role of management accounting" 21 : 99-133, 2005

17 Hyndman, N., "Rational management, performance targets and executive agencies : views from agency chief executives in Northern Ireland" 79 : 579-598, 2001

18 De Lancer Julnes, P., "Promoting the utilization of performance measures in public organizations : an empirical study of factors affecting adoption and implementation" 61 : 693-708, 2001

19 De Bruijn, H., "Performance measurement in the public sector : strategies to cope with the risks of performance measurement" 15 : 578-594, 2002

20 Pollanen, R. M., "Performance measurement in municipalities: Empirical evidence in Canadian context" 18 (18): 4-25, 2005

21 Simons, R., "Performance measurement and control systems for implementing strategy" Prentice Hall 2000

22 Verbeeten, F. H. M., "Performance management practices in public sector organizations : impact on performance" 21 : 427-454, 2008

23 Ter Bogt, H. J., "Performance evaluation styles in governmental organizations : How do professional managers facilitate politicians work?" 14 (14): 311-332, 2003

24 Heinrich, C. J., "Outcomes-based performance management in the public sector : implications for government accountability and effectiveness" 62 : 712-725, 2002

25 Parker, R., "Organizational culture in the public sector : evidence from six organizations" 13 (13): 125-141, 2000

26 Henri, J. F., "Organizational culture and performance measurement systems" 31 : 77-103, 2006

27 Lapsley, I., "New Public Management: The Cruellest Invention of the Human Spirit?" 45 (45): 1-21, 2009

28 Hansen, S. C., "Multiple facets of budgeting: an exploratory analysis" 15 : 415-439, 2004

29 Chenhall, R. H., "Management control systems design within its organizational context : findings from contingency-based research and directions for the future" 28 : 127-168, 2003

30 Merchant, K. A., "Management control system: performance measurement, evaluation and incentives" Prentice Hall 2007

31 Naranjo-Gil, D., "Management accounting systems, top management team heterogeneity, and strategic change" 32 : 735-756, 2007

32 Dixit, A., "Incentives and organizations in the public sector : an interpretive review" 37 : 696-718, 2002

33 Cavalluzzo K. S., "Implementing performance measurement innovations : evidence from government" 29 : 243-267, 2004

34 Gray, A., "From public administration to public management; reassessing a revolution?" 73 (73): 75-99, 1995

35 Newberry, S., "Freedom or coercion? NPM incentives in New Zealand central government departments" 15 : 247-266, 2004

36 Abernethy, M. A., "Determinants of control system design in divisionalized firms" 79 (79): 545-570, 2004

37 Kravchuk, R. S., "Designing effective performance measurement systems under the government performance and results act of 1993" 56 (56): 348-358, 1996

38 Miah, N. Z., "Decentralization, accounting controls and performance of government organizations: a New Zealand empirical study" 12 (12): 173-190, 1996

39 Gupta, P. P., "Coordination and control in a government agency: contingency and institutional theory perspectives on GAO audits" 39 : 264-284, 1994

40 Schein, E. H., "Coming to a new awareness of organizational culture" 26 (26): 3-16, 1984

41 Williams, J. J., "Budget-related behavior in public sector organizations : some empirical evidence" 15 : 221-246, 1990

42 Ittner, C. D., "Assessing empirical research in managerial accounting : a value-based management perspective" 32 : 349-410, 2001

43 Brignall, S., "An institutional perspective on performance measurement and management in the new public sector" 11 : 281-306, 2000

44 Widener, S. K., "An empirical analysis of the levers of control framework" 32 : 757-788, 2007

45 Dunk, A. S., "An analysis of departmental effectiveness, participative budgetary control processes and environmental dimensionality within the competing values framework : a public sector study" 13 : 1-15, 1997

46 Vakkuri, J., "Ambiguity in performance measurement : a theoretical approach to organizational uses of performance measurement" 22 (22): 235-250, 2006

47 Chin, W. W., "A partial least squares latent variable modeling approach for measuring interaction effects: results form a Monte Carlo simulation study and voice mail emotion/adoption study" 1996

48 Ouchi, W. G., "A conceptual framework for the design of organizational control mechanisms" 25 : 833-848, 1979